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2003 (5) TMI 14 - GUJARAT HIGH COURTEstate Duty Act, 1953 - Rate of estate duty under section 34(1)(c) - We hold that the Tribunal committed an error in holding that the interest of wives of the coparceners has to be excluded in determining the share of the lineal descendants which is required to be aggregated for the purpose of working out the principal value of the estate left by the deceased in order to determine the rate which could be applied as per the provisions of section 34(1)(c) of the Act
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